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NY 888540




July 29, 1993

CLA-2-18:S:N:N7:232-888540

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.6000; 1806.20.7030; 2106.90.6599; 3808.20.5000

Ms. Sandra B. Wilks
Tower Group International, Inc.
6730 Middlebelt Road
Romulus, MI 48174-2039

RE: The tariff classification of four food items and a fungicide from Canada.

Dear Ms. Wilks:

In your letter dated July 16, 1993, on behalf of S. Gumpert Company of Canada, Ltd., Mississauga, Ontario, Canada, you requested a tariff classification ruling.

Your query concerns the classification of five products, as follows:

1. Artificial maple flavor - consists of 52 percent water, 20 percent caramel color, 15 percent propylene glycol, 10 percent fenugreek extract, 1.5 percent vanillin and 1.5 percent benzyl benzoate. It will be packed in 4 liter poly bottles, and used in cakes, fillings, ice cream, etc.

2. No Mold - consists of 95.4 percent propylene glycol and 4.6 percent sorbic acid. It will be packed in 4 liter poly bottles, and, when used in suggested amounts (5.7 ounces per 100 pounds of batter or filling), inhibits fermentation and growth of spores and fungi in baked goods.

3. Ready to use chocolate icing - consists of 53.7 percent icing sugar, 14.2 percent water, 13.5 percent vegetable oil shortening, 11.5 percent glucose, 6.5 percent cocoa powder natural (10-12 percent fat), 0.3 percent salt, 0.1 percent potassium sorbate, 0.09 percent lecithin and 0.01 percent artificial flavor. It will be packed in 15 or 30 pound plastic pails and is ready to use.

4. Wondafuj chocolate flavored icing base - consists of 20 percent cocoa powder natural (10-12 percent fat), 8.1 percent cocoa powder alkalized (26-28 percent fat), 2.1 percent cocoa powder Blackshire (10-12 percent fat), 26.1 percent vegetable oil, 22.8 percent vegetable oil shortening, 13 percent corn syrup solids, 5.7 percent modified starch, 0.8 percent lecithin, 0.8 percent salt and 0.2 percent artificial flavor. It will be packed in 25 or 50 pound plastic pails, and is an icing base in paste form, which when combined with icing sugar and water, will produce a high quality frosting for baked goods.

5. Deluxe Fuj chocolate flavored icing base - consists of 35.3 percent cocoa powder natural (10-12 percent fat), 21.6 percent corn syrup solids, 20.7 percent vegetable oil shortening, 19.6 percent vegetable oil, 1.8 percent lecithin and 0.5 percent natural and artificial flavors. It will be packed in 25 or 50 pound plastic pails, and is an icing base in paste form, which when combined with icing sugar and water, will produce a reddish, mahogany type icing with a high gloss.

The applicable subheading for the artificial maple flavor will be 2106.90.6599, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other ...other...other. The duty rate will be 10 percent ad valorem.

The applicable subheading for the No Mold will be 3808.20.5000, HTS, which provides for fungicides...other...other...other. The duty rate will be 5 percent ad valorem.

The applicable subheading for the ready to use chocolate icing will be 1806.20.7030, HTS, which provides for chocolate and other food preparations containing cocoa...other preparations in blocks or slabs weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg...other...containing more than 65 percent by weight of sugar...other. The duty rate will be 10 percent ad valorem.

The applicable subheading for the Wondafuj chocolate and Deluxe Fuj chocolate flavored icing bases will be 1806.20.6000, HTS, which provides for chocolate and other food preparations containing cocoa...other preparations in blocks or slabs weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg...confectioners' coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter. The rate of duty will be 10 percent ad valorem.

Goods classifiable under subheadings 2106.90.6599, 1806.20.6000, and 1806.20.7030, HTS, which have originated in the territory of Canada, will be entitled to a 5 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Goods classifiable under subheading 3808.20.5000, HTS, which have originated in the territory of Canada, will be entitled to a free rate of duty under FTA.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely,

Jean F. Maguire
Area Director

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